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A cooperative has requested a ruling regarding the VAT treatment for the creation of a surface right involving an annual royalty and the reversion of a building. The DGT determines that the transaction is subject to VAT, defines its accrual, and establishes how to calculate the taxable base.
Cuestión planteada Tratamiento a efectos del Impuesto sobre el Valor Añadido de dicha operación. En particular, base imponible, devengo y tipo impositivo.
La constitución del derecho de superficie es una prestación de servicios sujeta a IVA. El devengo se produce cuando los cánones son exigibles y a 31 de diciembre por la parte proporcional del valor de la edificación que revertirá. La base imponible será la suma de los cánones y el valor acordado de la edificación. La reversión de la edificación también puede estar sujeta a IVA, pudiendo ser una entrega exenta según el tipo de edificación.
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